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A non-profit association has enquired whether its membership fees are exempt from Corporation Tax. The DGT has ruled that fees are exempt provided they do not correspond to a right to receive a benefit derived from an economic activity.
Cuestión planteada Si las rentas derivadas de las cuotas satisfechas por los asociados deben considerarse exentas del Impuesto sobre Sociedades.
Las entidades sin ánimo de lucro no declaradas de utilidad pública son entidades parcialmente exentas bajo la LIS. Las rentas de su objeto social, incluyendo las cuotas de asociados, están exentas siempre que no tengan la consideración de actividad económica. Si las cuotas financian actividades económicas, esos rendimientos estarán sujetos y no exentos. En ese caso, los gastos deducibles se determinarán por la proporción de ingresos de actividades económicas sobre los ingresos totales.
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